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2018 (3) TMI 1274 - AT - Central ExciseDemand of duty with interest - demand on the ground that the applicant is not contesting the payment of duty and interest - Held that: - The Hon'ble Allahabad High Court in the case of J.K. Cotton Spinning & Weaving Mills Co. Ltd. [2013 (9) TMI 62 - ALLAHABAD HIGH COURT] held that by application of Sections 22 & 32 of Act, 1985, recovery proceedings against the assessee were not maintainable - it is required to examine the BIFR Order. The appellant should be given an opportunity to place the records in respect of BIFR order for claiming exemption from payment of interest - appeal allowed by way of remand.
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